Legal Opinion
Vermont Golf Association, Inc. v. Department of Taxes
Supreme Court of Vermont
Decided August 10, 2012No. 2011-220PublishedCited by 6 opinions
1Opinion of the CourtSkoglund, J.
¶ 1. Vermont Golf Association challenges the superior court’s dismissal of its appeal from a decision by the Department of Taxes assessing sales and use tax on prior activities. The court based its dismissal on Vermont Golfs failure to provide security to the Commissioner of Taxes to perfect its appeal to the superior court pursuant to 32 V.S.A. § 9817. We affirm.
¶2. Vermont Golf sponsors golf tournaments throughout the state. Golfers pay entry fees to Vermont Golf, which thereafter pays “greens fees” to the golf courses on which the tournaments are held. The Department audited Vermont Golf…
2Cases cited14 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Tarrant v. Department of TaxesSupreme Court of Vermont · 1999
- Perry v. Medical Practice BoardSupreme Court of Vermont · 1999
- MacDonough-Webster Lodge No. 26 v. WellsSupreme Court of Vermont · 2003
- In Re Appeal of Department of Buildings & General ServicesSupreme Court of Vermont · 2003
9 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Town of Milton Board of Health v. Armand BrissonSupreme Court of Vermont · 2016
- Franks v. Town of Essex, Rockingham Area Community Land Trust v. Town of RockinghamSupreme Court of Vermont · 2013
- Franks v. Town of Essex, Rockingham Area Community Land Trust v. Town of RockinghamSupreme Court of Vermont · 2013
- Town of Milton Board of Health v. Armand BrissonSupreme Court of Vermont · 2016
- Vermont Golf Association, Inc. v. Department of TaxesSupreme Court of Vermont · 2012
1 more not listed; retrieve them via the Exa API.